RT Article
T1 Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility
JF Journal of business ethics
VO 99
IS 3
SP 383
OP 397
A1 Dawkins, Cedric E.
A1 Fraas, John W.
A2 Fraas, John W.
LA English
YR 2011
UL https://ixtheo.de/Record/1785641298
AB Some researchers have argued that firms with favorable environmental performance are more likely to provide voluntary environmental disclosure, while others have argued that firms with poor environmental performance are most likely to disclose. The authors propose a curvilinear relation between environmental performance and environmental disclosure that is moderated by visibility. Data were obtained from S&P 500 firms queried by Ceres’ Climate Disclosure Project. Results show a U-shaped environmental performance–environmental disclosure relation and a main effect for visibility but no moderating effect for visibility on the U-shaped environmental performance–environmental disclosure relation. The authors discussed the implications of these results for future research and practice.
K1 voluntary environmental disclosure
K1 Corporate social responsibility disclosure
K1 Environmental Disclosure
K1 Disclosure
K1 Corporate Social Responsibility
DO 10.1007/s10551-010-0659-y